Author, as appears in the article.: Sanchez-Rebull, Maria-Victoria; Ninerola, Angels; Hernandez-Lara, Ana-Beatriz
Department: Gestió d'Empreses
URV's Author/s: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria
Keywords: Time-driven activity-based costing Systematic literature review Overhead costs Optimization Manufacturing systems Management accounting innovations Management accounting Industry 4.0 Implementation Health-care Decision-model Carbon footprint Bibliometric review Activity-based costing Abc
Abstract: After more than 30 years of using Activity-Based Costing (ABC) to determine costs, just a few studies have analyzed its publications. This article aims to conduct a systematic, comprehensive literature review analyzing papers on ABC to overview what has been researched and give future research directions. The study includes descriptive, relational and content analyses of 1,260 articles retrieved from Scopus over 32 years (1988-2019). Our research shows publication trends, the most influential journals, authors and countries, citations, H-index, authorship, objectives, keywords co-occurrences, and research methods. Moreover, twelve objective categories are proposed. The results show a still-growing interest in ABC, especially in health and manufacturing, where there have been more practical applications. The case study is the most used research methodology, and the United States is the leading country regarding academic productivity and citations. The study provides useful information for professionals and business managers, and academics.
Thematic Areas: Sociology Social sciences, interdisciplinary Social sciences (miscellaneous) Social sciences (all) Saúde coletiva Psychology Psicología Political sciences and international relations Pedagogical & educational research Nutrição Medicina ii Medicina i Media studies and communication Literature Linguística e literatura Interdisciplinary research in the social sciences Interdisciplinary research in the humanities Interdisciplinar History General social sciences General arts and humanities Gender studies Film and theatre studies Enfermagem Educação Economics Cultural studies Comunicação e informação Ciencias sociales Ciencias humanas Ciências biológicas iii Ciências biológicas i Ciências ambientais Ciência política e relações internacionais Ciência da computação Arts and humanities (miscellaneous) Arts and humanities (all) Art and art history Administração pública e de empresas, ciências contábeis e turismo
licence for use: https://creativecommons.org/licenses/by/3.0/es/
Author's mail: angels.ninerola@urv.cat mariavictoria.sanchez@urv.cat mariavictoria.sanchez@urv.cat anabeatriz.hernandez@urv.cat
Author identifier: 0000-0001-5598-1203 0000-0003-0326-5699 0000-0002-9920-4104 0000-0003-0326-5699 0000-0002-9920-4104 0000-0002-8110-9328
Record's date: 2024-08-24
Papper version: info:eu-repo/semantics/publishedVersion
Licence document URL: https://repositori.urv.cat/ca/proteccio-de-dades/
Papper original source: Sage Open. 13 (2): 21582440231178785-
APA: Sanchez-Rebull, Maria-Victoria; Ninerola, Angels; Hernandez-Lara, Ana-Beatriz (2023). After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review. Sage Open, 13(2), 21582440231178785-. DOI: 10.1177/21582440231178785
Article's DOI: 10.1177/21582440231178785
Entity: Universitat Rovira i Virgili
Journal publication year: 2023
Publication Type: Journal Publications
Repositori URV